2025-08-31-accounts - Little Sparks Preschool

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Little Sparks Preschool Trustees’ Annual Report and Accounts For the Year Ended 31 August 2025

1. Reference and Administrative Details

Charity Name: Little Sparks Preschool Constitution adopted: 6 November 2014 (amended June 2018)

Registered Address: Little Sparks Preschool

Knowland Grove Norwich Norfolk NR5 8YB Charity Number: 1079011

Trustees during the year:

Chair: Karen Rowley (17/07/2018)
Secretary: Jaqueline Walker (26/04/2012)
Treasurer: Karen Chapman (20/04/2021)

Independent Examiner : Peter Bussey FFA FIPA

Abacus Accountancy, The Willows, Ipswich Road, Long Stratton, NR15 2TG Bankers : Santander, 5 Orford Hill, Norwich, Norfolk, NR1 3QB

2. Structure, Governance and Management

Little Sparks Preschool is an unincorporated association governed by its constitution. The charity is run by a management committee , whose members act as the trustees.

The committee must meet at least three times a year and is responsible for:

Complying with the charity’s aims and governing document
Ensuring activities further the charity’s aims
Preparing accounts, annual return and reports for the Charity Commission

New trustees are proposed and seconded at the Annual General Meeting subject to DBS checks and inducted through the charity’s onboarding procedures, including access to policies, safeguarding training, and explanation of roles regarding their governing responsibilities.

Organisational Structure and Networks

The Preschool:

Encourages parental participation and involvement in their child’s learning
Supports families through referrals to external agencies
Promotes the Healthy Smiles Teeth cleaning programme
Works co-operatively with statutory and voluntary bodies
Support families with their child’s Transition to Primary schools

3. Objectives and Activities

Charitable Aim as stated in the governing document:

To advance the education of children below compulsory school age in Norwich by providing:

Safe and satisfying group play
Opportunities for parents to take part
Charitable activities through which parents may help children

Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit. All activities undertaken during the year were designed to further the charity’s aims and provide public benefit through early years education.

Main Activities - the Preschool provides:

EYFS aligned early years provision for children aged 2-5
Access to 15 or 30 funded hours a week
Progress monitoring via developmental strands/Wellcomm assessments and SEN pathways
Strong parental engagement in children’s learning supporting home/school activities

4. Achievements and Performance

Educational Outcomes

Provided early education for 32 children aged 2–4.

Delivered learning experiences aligned with the Early Years Foundation Stage (EYFS).
Supported children’s communication, emotional development, and physical skills through structured and free-play activities.
Children’s progress was tracked across seven areas
Staf liaised with local primary schools to support transitions including sharing assessments and preparing children for reception.
Children's Activities included Debutots storytelling and reading sessions. These sessions supported children's communication, language and literacy development through interactive stories, role play and themed activities.

SEND and Inclusion

and additional needs
Staf engaged with occupational therapists, inclusion teams and multi-agency professionals
Families were signposted for early help where needed to prevent escalation to Children’s Services

Parental and Community Engagement

Held termly parent sessions and open days.
Maintained strong communication through newsletters, Facebook and Whatsapp.
Collaborated with local organisations and schools.

Safeguarding and Welfare

Reviewed safeguarding policy in line with statutory guidance.
Ensured all staf received regular safeguarding training.
Maintained high safety standards in both indoor and outdoor environments.

throughout the year.

5. Financial Review for the year ended 31 August 2025

Income

Total income for the year was £167,519, an increase of £29,188 from last year’s £138,331.

Breakdown:

Norfolk County Council Funding: £161,392 (2023: £135,692)
Fees & Lunch Money: £6,022 (2023: £2,639)
Donation £105

Increased fees and higher child numbers along with charging an extra 30 minutes at the end of sessions contributed to the higher income.

Expenditure

Total expenditure was £128,209, compared with £116,933 last year.

Key changes:

Payroll: increased to £101,771 from £82,376 due to additional resource and pay increase in line with the NMW (National Minimum Wage) rise.
Employers NI : this net payment increased to £2,141 from £1,058 due to the additional resource along with higher NI rates
Children’s Activity: £1,040 was incurred during the year in respect of Debutots storytelling and reading sessions.
Toys and Educational Supplies: spend increased to £3,382 from £2,388
Rent : although the amount paid has decreased to £15,075 from £25,125 this is just due to timing of payments and the annual rent remains at £20,100

Net Surplus

The charity generated a net surplus of £39,310, compared with a surplus of £21,398 in the previous year.

Year- End Reserves

Total cash funds at year-end were £136,497, up from £97,187. Unrestricted funds increased to £96,888 from £57,578 in 2024, though these figures exclude the Designated funds noted below. There are no funds that are Restricted.

The Trustees are monitoring the level of Cash held but believe this may be required to relocate if the Academy requires the space and cancels the lease.

Designated Funds

In addition to the unrestricted funds, there is a further £39,609 which has been designated by trustees to cover potential closure costs including:

Staf redundancy liabilities
Lease exit commitment
Essential overheads

This designation is reviewed annually.

Risk Management

Controls include:

Dual approval of payments
Updated safeguarding procedures
Annual review of key policies
Oversight of stafing and compliance with early years requirements

Principle Risks

Filling spaces in both rooms
Attracting new trustees

Lease uncertainties linked to changes in Academy’s leadership

6. Plans for the Future

In the coming year the charity intends to:

Enhance outdoor learning and sensory provision alongside continuing to develop a high quality EYFS provision
Continue improving staf training in early years and safeguarding
Strengthen family engagement
Review policies to ensure continued alignment with best practice
Explore opportunities for community partnerships
Maintain strong SEND practice
Promote oral health through the Healthy Smiles programme
Reviewing how the new funding entitlements for two-year-olds will impact the settings occupancy
Seeking professional advice from an HR Consultant to ensure staf recruitment and contracts abide by the new Employment Rights Act legislation

7. Statement of Trustees’ Responsibilities

The trustees are responsible for:

Ensuring proper accounting records are kept
Safeguarding the charity’s assets
Ensuring funds are used solely for charitable purposes

8. Notes to the Accounts

1. Basis of Accounting

These accounts are prepared on a receipts and payments basis in accordance with Charity Commission guidance for non-company charities.

2. Fund Accounting

All funds are unrestricted.

funds remain under the trustees’ control and may be reallocated.

3. Designated Funds

At year-end, the trustees designated £39,609 of unrestricted reserves to cover potential closure costs, including redundancy liabilities, lease exit costs, and fixed overhead commitments.

No expenditure was made from this designation during the year. The designation will be reviewed annually.

4. Independent Examination Fee

The independent examination fee for the year was £360.

The invoice will be issued post year-end and the payment included in the next accounts.

5. Rent Payment Timing

than any change in annual rent. The rent amount itself has remained unchanged since August 2022.

Expenditure headings have been revised.

Items previously included under “Consumables” are now shown under “Toys & Educational Supplies” or “Refreshment/Kitchen” to provide greater clarity.

7. Related Party Transactions

There were no related party transactions during the year.

No trustee received remuneration, and only allowable expenses (if any) were reimbursed.

Declaration

The trustees declare that they have approved this report.

Signed on behalf of the trustees:

Karen Rowley – Chair -KRowley

Jacqueline Walker – Secretary JAWalker

Date: 23 June 2026

The Willows, Ipswich Road Long Stratton, NR15 2TG Tel. 01508 333040 office@abcabacus.co.uk www.abcabacus.co.uk

Independent examiner’s report to the trustees of the “Little Sparks Preschool”

I report on the accounts of the above charity number 1079011 for the year ended 31 August 2025

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (the Act). The charity’s trustees consider that an audit is not required for this year under section 144 of the Act 2011 and that an independent examination is needed.

It is my responsibility to:

examine the accounts under section 145 of the Act;
to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the Act; and
to state whether particular matters have come to my attention.

Basis of independent examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect:

the accounting records were not kept in accordance with section 130 of the Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Peter Bussey FFA FIPA

23[rd] June 2026

abc abacus ~ the name you can count on !

Little Sparks Preschool

1079011

Receipts and payments accounts For the period 01-Sep-24 31-Aug-25 To from

CC16a

Section A Receipts and payments	Section A Receipts and payments
A1 Receipts	Unrestricted funds to the nearest £ 161,392 6,022 105 - - 167,519 - - - 167,519	Restricted funds to the nearest £ - - - - - - - - - -	Endowment funds to the nearest £ - - - - - - - - - -	Total funds to the nearest £	Last year to the nearest £
Norfolk CountyCouncil Funding	161,392			161,392	135,692
Fees and Lunch Money	6,022			6,022	2,639
Donations	105			105	-
	-			-	-
	-			-	-
*Sub total*(Gross income for AR)	167,519			167,519	138,331
				- - - 167,519
A2 Asset and investment sales, (see table).
	-				-
	-				-
*Sub total*	-				-
*Total receipts* A3 Payments
					138,331

Payroll	101,771	-	-	101,771	82,376
Rent	15,075	-	-	15,075	25,125
Insurance	929	-	-	929	895
Printing, Postage & Stationery	145	-	-	145	1,164
Equipment & Computer Costs	807	-	-	807	682
Toys & Educational Supplies	3,382			3,382	2,388
Childrens Activities	1,085			1,085	-
Communications and Website	1,109	-	-	1,109	904
Refreshment/Kitchen	1,003	-	-	1,003	969
Administration	342	-	-	342	315
Consumables	102	-	-	102	180
Staff Training	168	-	-	168	161
Repair and Maintenance	-			-	16
TV Licence	170	-	-	170	159
DBS Checks & Registrations	74	-	-	74	26
Examination of Accounts	360	-	-	360	-
Accountancy& Professional Fees	1,347			1,347	1,501
Travel	38	-	-	38	-
SundryExpenses	304	-	-	304	74
**Sub total **	128,209	-	-	128,209	116,933
	- - - 128,209 39,310 - 57,578 96,888			- - - 128,209 39,310
A4 Asset and investment purchases, (see table)
	-
	-
**Sub total **	-
*Total payments* *Net of receipts/(payments)* A5 Transfers between funds A6 Cash funds last year end *Cash funds this year end*
					116,933

	39,310	-	-	39,310	21,398
	-	-	-	-
	57,578	39,609	-	97,187	75,789
	96,888	39,609	-	136,497	97,187

CCXX R1 accounts (SS)

03/06/2026

Section B Statement of assets and liabilities at the end of the period

Categories Signed by one or two trustees on behalf of all the trustees B5 Liabilities B3 Investment assets B2 Other monetary assets B4 Assets retained for the charity’s own use B1 Cash funds	Details Details *Total cash funds* (agree balances with receipts and payments account(s)) Bank Petty Cash Details Details Details PAYE Signature	Unrestricted funds Restricted funds to nearest £ to nearest £ 96,888 39,609 - - - 96,888 39,609 OK OK Unrestricted funds Restricted funds to nearest £ to nearest £ - - - - - - - - - - - - Fund to which asset belongs Cost (optional) - - - - - Fund to which asset belongs Cost (optional) - - - - - - - - - Fund to which liability relates Amount due (optional) 1,544 - - - - Print Name	Endowment funds to nearest £
			-
			-
			-
			-
			OK
			Endowment funds to nearest £
			-
			-
			-
			-
			-
			-
			Current value (optional)
			-
			-
			-
			-
			-
			Current value (optional)
			-
			-
			-
			-
			-
			-
			-
			-
			-
			When due (optional)






			Date of approval

CCXX R1 accounts (SS)

17/06/2026